N133567 N1 Ruling Active

The tariff classification of a handbag from China

Issued December 17, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.22.4040

Headings: 4202

Product description

Your sample is being returned to you. Style BAG1843 is a handbag constructed with an outer surface of a textile material that is constructed of twisted paper yarns. It is a handbag designed and sized to contain money, keys, and other small accessories that are normally carried on a daily basis. It has a textile-lined main compartment with a zipper pocket on the sidewall. The top of the bag has a zipper closure with a flap that covers a small portion of the front exterior. It has a single braided shoulder strap and measures approximately 7” (W) x 8” (L) x 0.5” (D).

CBP rationale

The applicable subheading for the handbag will be 4202.22.4040, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, wholly or in part of braid, other, other.

Full text

N133567 December 17, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.4040 Gary L. Graff George R. Tuttle One Embarcadero Center, Suite 730 San Francisco, CA 94111 RE: The tariff classification of a handbag from China Dear Mr. Graff: In your letter dated November 10, 2010, you requested a tariff classification ruling on behalf of your client, Dorfman-Pacific, Inc. Your sample is being returned to you. Style BAG1843 is a handbag constructed with an outer surface of a textile material that is constructed of twisted paper yarns. It is a handbag designed and sized to contain money, keys, and other small accessories that are normally carried on a daily basis. It has a textile-lined main compartment with a zipper pocket on the sidewall. The top of the bag has a zipper closure with a flap that covers a small portion of the front exterior. It has a single braided shoulder strap and measures approximately 7” (W) x 8” (L) x 0.5” (D). You suggested that the proper classification of your sample is in Heading 4602, Harmonized Tariff System of the United States (HTSUS), which provides for basketwork, wickerwork, and other articles of heading 4601. The handbag in question, however, is composed of twisted paper, which, in accordance with the Explanatory Notes (ENs) to Heading 5308, constitutes a textile yarn. Because classification in Chapter 46 requires that an item be constructed of plaiting materials, the handbag is precluded from classification in Heading 4602. The applicable subheading for the handbag will be 4202.22.4040, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, wholly or in part of braid, other, other. The duty rate will be 7.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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